VAN POUCKE BAPTIST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN POUCKE BAPTIST
Largest movements
- Tangible fixed assets -€5,350
down €5,350 (-31.3%), from €17,093 to €11,742
- Receivables within one year +€4,780
up €4,780 (+125%), from €3,834 to €8,614
of which Trade receivables: +€4,781
- Cash +€4,630
up €4,630 (+174%), from €2,658 to €7,287
mainly Net result for the year (+€8,722) and Depreciation (+€5,350)
- Reserves +€7,308
new in 2025: €7,308
- Debts after one year -€3,057
down €3,057 (-38.8%), from €7,881 to €4,824
- Other debts -€1,832
down €1,832 (-29.0%), from €6,327 to €4,494
- Profit (loss) carried forward +€1,414
no longer reported in 2025 (was -€1,414)
- Trade debts +€367
up €367 (+204%), from €180 to €547
- Gross operating margin +€9,454
up €9,454 (+112%), from €8,464 to €17,918
- Taxes +€1,611
up €1,611 (+101%), from €1,597 to €3,208
- Depreciation -€1,176
down €1,176 (-18.0%), from €6,526 to €5,350
- Financial charges -€859
down €859 (-63.8%), from €1,345 to €486
- Staff costs -€215
down €215 (-89.6%), from €240 to €25
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,984 | €28,043 | +€4,060 | +16.9% |
| Fixed assets | 21/28 | €17,493 | €12,142 | -€5,350 | -30.6% |
| Tangible fixed assets | 22/27 | €17,093 | €11,742 | -€5,350 | -31.3% |
| Furniture and vehicles | 24 | €17,093 | €11,742 | -€5,350 | -31.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €6,491 | €15,901 | +€9,410 | +145% |
| Amounts receivable within one year | 40/41 | €3,834 | €8,614 | +€4,780 | +125% |
| Trade receivables | 40 | €3,431 | €8,211 | +€4,781 | +139% |
| Other amounts receivable | 41 | €403 | €403 | -€1 | -0.1% |
| Cash at bank and in hand | 54/58 | €2,658 | €7,287 | +€4,630 | +174% |
| Total equity and liabilities | 10/49 | €23,984 | €28,043 | +€4,060 | +16.9% |
| Equity | 10/15 | -€414 | €8,308 | +€8,722 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €7,308 | +€7,308 | |
| Distributable reserves | 133 | - | €7,308 | +€7,308 | |
| Profit (loss) carried forward | 14 | -€1,414 | - | +€1,414 | |
| Amounts payable | 17/49 | €24,398 | €19,735 | -€4,663 | -19.1% |
| Amounts payable after more than one year | 17 | €7,881 | €4,824 | -€3,057 | -38.8% |
| Financial debts | 170/4 | €7,881 | €4,824 | -€3,057 | -38.8% |
| Amounts payable within one year | 42/48 | €16,517 | €14,911 | -€1,606 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €2,935 | €3,057 | +€122 | +4.2% |
| Trade debts | 44 | €180 | €547 | +€367 | +204% |
| Suppliers | 440/4 | €180 | €547 | +€367 | +204% |
| Taxes, remuneration and social security | 45 | €7,076 | €6,813 | -€262 | -3.7% |
| Taxes | 450/3 | €7,076 | €5,663 | -€1,412 | -20.0% |
| Remuneration and social security | 454/9 | - | €1,150 | +€1,150 | |
| Other amounts payable | 47/48 | €6,327 | €4,494 | -€1,832 | -29.0% |
| Remuneration, social security and pensions | 62 | €240 | €25 | -€215 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,526 | €5,350 | -€1,176 | -18.0% |
| Other operating charges | 640/8 | €170 | €126 | -€44 | -26.0% |
| Gross operating margin | 9900 | €8,464 | €17,918 | +€9,454 | +112% |
| Operating profit (loss) | 9901 | €1,528 | €12,417 | +€10,888 | +712% |
| Financial charges | 65/66B | €1,345 | €486 | -€859 | -63.8% |
| Recurring financial charges | 65 | €1,345 | €486 | -€859 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €183 | €11,930 | +€11,747 | +6,423% |
| Income taxes | 67/77 | €1,597 | €3,208 | +€1,611 | +101% |
| Profit (loss) for the period | 9904 | -€1,414 | €8,722 | +€10,136 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,414 | €8,722 | +€10,136 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.